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Unisa Short Learning Programmes
Course in Practical Bookkeeping (70904)


The objective of this course is to equip students with a practical knowledge of bookkeeping to enable them to do the accounting functions of a bookkeeper in the environment of any small/medium and large business entity. 

Target group

All persons who do clerical work and who are involved in the handling of business documents and bookkeeping aspects, but have no (or little) bookkeeping knowledge. The course is ideal for business owners who do not have a bookkeeping and accounting background. 

Admission requirements

Senior certificate, National Senior Certificate or equivalent qualification. 


One year 

Language medium


Registration periods

The course commences on 22 February . Registration commences on 1 December. The closing date for registration is 14 February . 

Tuition method

This course will be taught by means of distance education. Communication with lecturers via email (preferred method), and telephone. The only course materials are study guides and tutorial letters which are electronically available on myUnisa.  


Access to the internet, a computer and printer is therefore essential.  



Kind of assessment


Formative assessment and examination admission will comply with UNISA’s formative assessment rules and policies 

Formative assessment: 

Four assignments of which the first two are compulsory and will contribute to the year mark. 

Summative assessment: 

One two-hour examination paper 


Students require a final mark of 50% to pass the course 20% of the year mark (the year mark is determined by the average of the two assignment marks obtained) and 80% of the mark obtained in the examination is used to calculate the final mark 

Practical Bookkeeping (PRAC01W)
Syllabus/Content Topics

Study Guide 1 : Introduction to Bookkeeping 

Study unit 1: The nature and purpose of accounting 

Study unit 2: The accounting equation 

Study unit 3: Business documents Cash transactions 

Study unit 4: Recording of cash transactions  

Study unit 5: Business documents: Credit transactions 

Study unit 6: Recording of credit transactions  

Study unit 7: Accounting records of close corporations 

Study Guide 2: Applied Bookkeeping 

Study unit 8: Inventory systems 

Study unit 9: Bank reconciliation 

Study unit 10: Trial balance 

Study unit 11: Final accounts and adjustments 

Study unit 12: Internal control 

Study unit 13: Budgets 

Study unit 14: Budget control 

Study unit 15: Basic principles of income tax 

Study unit 16: Pay-as-you-earn system(PAYE) 

Study unit 17: Value-added tax (VAT) 

Study unit 18: The compensation fund 

Study unit 19: The unemployment insurance fund 

Study unit 20: Payroll Accounting 

Course leader

Prof D ScheepersDCompt, CA(SA)  

Subject expertise in financial accounting  

Office 2-17, A J H van der Walt Building, UNISA   

Tel: 012 429 4342   




Ms M EvansHons CA(SA) 

Subject expertise in financial accounting 

Office 2-55, A J H van der Walt building, UNISA 

Tel: 012 429 8606